L'OR EN BAR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
L'OR EN BAR
Largest movements
- Tangible fixed assets -€4,718
down €4,718 (-100%), from €4,718 to €0
of which Plant, machinery and equipment: -€2,807
- Financial fixed assets -€3,000
down €3,000 (-100%), from €3,000 to €0
- Receivables within one year -€1,034
down €1,034 (-54.7%), from €1,890 to €856
of which Trade receivables: -€1,151
- Cash -€135
down €135 (-15.4%), from €878 to €743
mainly Net result for the year (-€8,556) and Debts after one year (-€6,484)
- Profit (loss) carried forward -€8,556
down €8,556 (-23.9%), from -€35,799 to -€44,355
- Other debts +€6,978
up €6,978 (+25.3%), from €27,581 to €34,559
- Debts after one year -€6,484
down €6,484 (-94.4%), from €6,865 to €382
- Trade debts -€994
down €994 (-100%), from €994 to €0
- Current portion of long-term debt +€169
up €169 (+2.5%), from €6,844 to €7,013
- Purchases and services -€56,555
down €56,555 (-97.0%), from €58,282 to €1,727
- Turnover -€46,017
no longer reported in 2025 (was €46,017)
- Depreciation -€1,633
down €1,633 (-100%), from €1,633 to €0
- Staff costs -€780
down €780 (-96.5%), from €808 to €28
- Financial charges -€521
down €521 (-27.8%), from €1,877 to €1,356
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,486 | €1,599 | -€8,887 | -84.8% |
| Fixed assets | 21/28 | €7,718 | €0 | -€7,718 | -100% |
| Tangible fixed assets | 22/27 | €4,718 | €0 | -€4,718 | -100% |
| Plant, machinery and equipment | 23 | €2,807 | €0 | -€2,807 | -100% |
| Furniture and vehicles | 24 | €1,911 | €0 | -€1,911 | -100% |
| Financial fixed assets | 28 | €3,000 | €0 | -€3,000 | -100% |
| Current assets | 29/58 | €2,768 | €1,599 | -€1,169 | -42.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,890 | €856 | -€1,034 | -54.7% |
| Trade receivables | 40 | €1,151 | €0 | -€1,151 | -100% |
| Other amounts receivable | 41 | €739 | €856 | +€117 | +15.9% |
| Cash at bank and in hand | 54/58 | €878 | €743 | -€135 | -15.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €10,486 | €1,599 | -€8,887 | -84.8% |
| Equity | 10/15 | -€31,799 | -€40,355 | -€8,556 | -26.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,799 | -€44,355 | -€8,556 | -23.9% |
| Amounts payable | 17/49 | €42,285 | €41,954 | -€331 | -0.8% |
| Amounts payable after more than one year | 17 | €6,865 | €382 | -€6,484 | -94.4% |
| Financial debts | 170/4 | €6,865 | €382 | -€6,484 | -94.4% |
| Amounts payable within one year | 42/48 | €35,420 | €41,572 | +€6,153 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €6,844 | €7,013 | +€169 | +2.5% |
| Trade debts | 44 | €994 | €0 | -€994 | -100% |
| Suppliers | 440/4 | €994 | €0 | -€994 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €27,581 | €34,559 | +€6,978 | +25.3% |
| Turnover | 70 | €46,017 | - | -€46,017 | |
| Non-recurring operating income | 76A | €2,943 | - | -€2,943 | |
| Goods, raw materials, services and sundry goods | 60/61 | €58,282 | €1,727 | -€56,555 | -97.0% |
| Remuneration, social security and pensions | 62 | €808 | €28 | -€780 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,633 | €0 | -€1,633 | -100% |
| Other operating charges | 640/8 | €907 | €726 | -€181 | -20.0% |
| Non-recurring operating charges | 66A | €12,151 | €4,718 | -€7,433 | -61.2% |
| Gross operating margin | 9900 | -€2,127 | -€1,727 | +€400 | +18.8% |
| Operating profit (loss) | 9901 | -€17,627 | -€7,200 | +€10,427 | +59.2% |
| Financial charges | 65/66B | €1,877 | €1,356 | -€521 | -27.8% |
| Recurring financial charges | 65 | €1,877 | €1,356 | -€521 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,505 | -€8,556 | +€10,948 | +56.1% |
| Profit (loss) for the period | 9904 | -€19,505 | -€8,556 | +€10,948 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,505 | -€8,556 | +€10,948 | +56.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.